CONTENTS
Part I Fundamentals and Cost-Accumulation Systems
1 The Changing Ftole of Managerial Accounting in a Dynamic Business Environment 2
2 Basic Cost Management Concepts and Accounting for Mass Customization Operations 36
3 Product Costing and Cost Accumulation in a Batch Production Environment 80
4 Process Costing and Hybrid Product-Costing Systems 130
Part II Cost Management Systems, Activity-Based Costing, and Activity-Based Management
5 Activity-Based Costing 166
6 Activity-Based Management and Cost Management Tools 218
Part III Planning, Control, and Cost Management Systems
7 Activity Analysis, Cost Behavior, and Cost Estimation 252
8 Cost-Volume-Profit Analysis 296
9 Profit Planning, Activity-Based Budgeting, and e-Budgeting 350
10 Standard Costing, Operational Performance Measures, and the Balanced Scorecard 410
11 Flexible Budgeting and the Management of Overhead and Support Activity Costs 464
12 Responsibility Accounting, Quality Control, and Environmental Cost Management 506
13 Investment Centers and Transfer Pricing 544
Part IV Using Accounting Information in Decision Making
14 Decision Making: Relevant Costs and Benefits 588
15 Target Costing and Cost Analysis for Pricing Decisions 642
16 Capital Expenditure Decisions 684
Part V Selected Topics for Further Study
17 Absorption, Variable, and Throughput Costing 736
18 Allocation of Support Activity Costs and Joint Costs 764
Appendix I: The Sarbanes-Oxley Act, Internal Controls, and Management Accounting 792
Appendix II: Compound Interest and the Concept of Present Value 798 Appendix III: Inventory Management 806 References for "In Their Own Words" 812
Glossary 815
Photo Credits 827
Index of Subjects 829
Index of Companies and Organizations 842